- This topic has 3 replies, 2 voices, and was last updated 5 years ago by .
Viewing 4 posts - 1 through 4 (of 4 total)
Viewing 4 posts - 1 through 4 (of 4 total)
- The topic ‘Glam Co’ is closed to new replies.
Interactive BPP books for September 2026 exams, recommended by OpenTuition.
Get discount code >>
Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Glam Co
Hello, i need help for num 17 in bpp kit.
Question: The salon is open for 8hr each day for 6days per week. It is only closed for 2weeks each year. Staff salaries are $40000 each year for each senior stylist, $28000 each year for each junior stylist and $12000 each year for each of the assistants. The cost of cleaning products applied when washing client hair is $1.50 per client. The cos of all additional product applied during the treatment is 7.40$ per client.
Other salon cost excluding labour and raw material amount to $106400 each year.
Glam co charges $60 for each cut and 110$ for each treatment.
The salon has calculated the cost per hour to be $42.56.
Calculate the TPAR for both service
The answer for cut is 60-1.50/42.56
For treatment is 110-(1.50+7.40)/42.56
But for treatment why do we take the cost 1.50+7.40?? Why don’t we simply take 110-7.40/42.56??
There is no need to type out questions in full if they are either past exam questions or questions in the BPP Revision Kit. Just tell me the name, date or number of the question 🙂
(Although do make it clear in future if it is Q17 in Mock Exam 2 (which it is) or Q17 in the main body of the Kit (which it isn’t) 🙂 It took me ages to find the question 🙂
The reason is that for both cuts and for treatments, there is always the washing of the hair.
When it is cuts, the only materials used are for the washing (so we subtract 1.50 from the selling price). However when it is treatments then the materials used are both for the washing and for the additional products, so a total of 1.50 + 7.40.
Sure sir ? and thank you very muchh
You are welcome 🙂
